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STATION BULLETIN 346 



capita and total property taxes per town. But when expenditures 

 and property taxes are also reduced to a per capita basis, the relation 

 becomes apparent and in a manner similar to previous relations for 

 the same items when none were reduced by the common factor, pop- 

 ulation. 



Table 6. Relation of Assessed Valuation per Capita to Expenditures, Taxes, 

 AND Other Factors 



Assessed valuation 

 per capita 



Range 



Average 



Number 



of 



towns 



Assessed valuation Population in 1930 



Per 

 town 



Per 



square 



mile 



Per Percent 

 square of 



mile 



Per 

 town 



1880 



Less than $1,000 $ 822 31 

 $1,000 to $1,200 1,075 31 

 $1,200 and over 1,566 21 



$686,260 

 680,690 

 831,772 



$19,777 

 18,103 

 22,005 



835 

 633 

 531 



24.1 76.5 

 16.8 67.3 

 14.0 65.3 



All towns 



$1,082 89 $728,464 $19,903 673 18.4 



70.5 



Assessed valua- 

 tion per capita 



Net expenditures 



Per Per 



town capita 



Property taxes 



Per 

 town 



Per 

 capita 



Percent 



of _ 

 valuation 



Less than $1,000 $29,073 $34.82 $24,972 $29.91 3.64 



$1,000 to $1,200 26,358 41.64 22,638 35.76 l.ZZ 



$1,200 and over 28,40'8 53.50 24,421 45.99 2.94 



All towns $27,925 $41.49 $23,992 $35.65 3.29 



In towns with less than $1,000 of assessed valuation per capita 

 the net expenditures per capita and property taxes per capita average 

 $34.82 and $29.91, respectively, compared with $53.50 and $45.99, re- 

 spectively, for towns with an assessed valuation of $1,200 or more. 

 However, property taxes as a percent of assessed valuation become 

 less for each group of towns as the assessed valuation per capita in- 

 creases. Thus, towns with a high taxable wealth per capita have, on 

 the average, lower tax rates. 



The financial records for the 89 towns were sorted by other fac- 

 tors, namely, assessed valuation per square mile, percent of revenue 

 from the property tax, and percent of property classed as utilities, and 

 tables were similarly prepared to show the relation of these factors to 

 expenditures and taxes. This inaterial appears to add little of signif- 

 icance to the present inquiry and is therefore omitted here. 



RELATION OF SELECTED FACTORS TO THE AMOUNT 

 AND DISTRIBUTION OF EXPENDITURES 



The relationship between total expenditures and the amounts 

 and percentage distribution of the individual expenditure items is 

 e(|ually as significant as the relationship between total expenditures 

 and population and taxable wealth. It is possible, and probable, that 

 for any given town the amount of expenditure for individual purposes 

 may be relatively large or small even though the total expenditures 



